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Globalisation: the implications for tax policies

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  • Jeffrey Owens

Abstract

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Suggested Citation

  • Jeffrey Owens, 1993. "Globalisation: the implications for tax policies," Fiscal Studies, Institute for Fiscal Studies, vol. 14(3), pages 21-44, August.
  • Handle: RePEc:ifs:fistud:v:14:y:1993:i:3:p:21-44
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    Cited by:

    1. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo Group Munich.
    2. Edwards, Jeremy & Keen, Michael, 1996. "Tax competition and Leviathan," European Economic Review, Elsevier, vol. 40(1), pages 113-134, January.
    3. Genschel, Philipp, 2001. "Globalization, tax competition, and the fiscal viability of the welfare state," MPIfG Working Paper 01/1, Max Planck Institute for the Study of Societies.
    4. Michael Devereux, 1999. "Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment," Fiscal Studies, Institute for Fiscal Studies, vol. 20(2), pages 155-161, June.
    5. Sijbren Cnossen, 1996. "Company Taxes in the European Union: Criteria and Options for Reform," Fiscal Studies, Institute for Fiscal Studies, vol. 17(4), pages 67-97, November.
    6. Genschel, Philipp, 2000. "Der Wohlfahrtsstaat im Steuerwettbewerb," MPIfG Working Paper 00/5, Max Planck Institute for the Study of Societies.
    7. Karel Brychta,, 2010. "Evidence On Effective Tax Rates In The Czech Republic," Accounting & Taxation, The Institute for Business and Finance Research, vol. 2(1), pages 21-32.
    8. Cnossen,Sijbren, 2002. "Tax policy in the european union, A review of issues and options," Research Memorandum 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).

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